-
The issue of applicability of explanation was not urged by the department when the appeal was heard and therefore, on such new ground the review application cannot be maintained.
The Commissioner of CGST & CX vs Bisweswar Midhya & Ors.
(2023) TaxCorp(IDT) 7622 (HC-CALCUTTA) · Section 75(12)
-
The petitioner shall also be at liberty to approach the Assistant Commissioner of State Taxes with his grievance, who shall also look into the matter and pass appropriate orders in accordance with law.
M.N. Walnut Company vs. Govt. of India & Ors.
(2023) TaxCorp(IDT) 7621 (HC-JHARKHAND)
-
The applicants created the fake firm named Vandana Fabrics and illegally supplied goods in the market after purchasing the same amounting to Rs. 3 cr from complainants without payment.
Sheetal Mittal vs State of Rajasthan & Anr.
(2023) TaxCorp(IDT) 7620 (HC-RAJASTHAN)
-
Assessee is directed to approach the competent authority to avail the benefit of the Notification and seek revocation of the cancellation of registration.
Radhe Packaging vs. UOI
(2023) TaxCorp(IDT) 7619 (HC-GUJARAT)
-
When a written request is made from the person chargeable with tax or penalty seeking for personal hearing, the same is required to be considered.
Principle Mahendra Pvt Ltd vs Dy Commissioner of Commercial Taxes
(2023) TaxCorp(IDT) 7617 (HC-KARNATAKA)
-
Looking to the role attributed to the petitioner and the observations made by the High Court that the GST number, name of the firm were fabricated and other details were found to be nonexistent. No case for anticipatory bail is made out. The Special Leave Petitions stand dismissed.
Sheetal Mittal vs State of Rajasthan & Anr.
(2023) TaxCorp(IDT) 7616 (SC)
-
Since the order impugned is appealable, this Court is not inclined to entertain this writ petition.
Twisha Educational Pvt Ltd vs. Addl. CT & GST Officer
(2023) TaxCorp(IDT) 7615 (HC-ORISSA)
-
Relegates assessee to remedy before appellate forum over bank account attachment
Twisha Educational Pvt Ltd vs. Addl. CT & GST Officer
(2023) TaxCorp(IDT) 7614 (HC-ORISSA)
-
The SCN is inadequate and fails to meet the requisite standards, as it doesn’t disclose any discernible reason for proposing adverse action against the Assessee.
Roxy Enterprises vs. Union of India & Ors.
(2023) TaxCorp(IDT) 7609 (HC-DELHI)
-
CBIC had issued the aforesaid Notification dated July 05, 2022 whereby the period of March 01, 2020 to February 28, 2022 was excluded from calculating the limitation period for filing application u/s 54 and 55.
MR Overseas vs. UOI & Ors.
(2023) TaxCorp(IDT) 7608 (HC-DELHI)
-
Since there is a delay in preferring appeal, HC may not be able to condone delay of 4 months when the appellate authority has not been vested with discretion to condone the delay beyond 1 month after lapse of 3 months from the date of communication of order impugned.
Prafulla Kumar Sahoo vs. Commissioner of CT & GST
(2023) TaxCorp(IDT) 7607 (HC-ORISSA)
-
By making an innocuous prayer for consideration of representation, the petitioner wants to get refund of his pre-GST period tax amount, which is not permissible.
Anjan Kumar Nayak vs. State of Odisha and Ors.
(2023) TaxCorp(IDT) 7606 (HC-ORISSA)
-
Merely because no notices were issued u/s 61 would mean that issues of short payment of tax cannot be dealt with u/s 74 as exercise of such power is not dependent upon issuance of notice under Section 61.
Nagarjuna Agro Chemicals Pvt Ltd Vs State of UP and anr
(2023) TaxCorp(IDT) 7599 (HC-ALLAHABAD) · Section 74
-
Revenue is directed to take up order passed on the application made by the assessee under Section 129(6) on emergent basis for disposal expeditiously.
Thiruchy Royal Steels vs. The Deputy State Tax Officer
(2023) TaxCorp(IDT) 7598 (HC-MADRAS)
-
Revenue is directed to issue a fresh notice u/s 74(1) and proceed further in the matter in accordance with the law.
Lucky Batteries Works vs State of UP and 2 ors
(2023) TaxCorp(IDT) 7597 (HC-ALLAHABAD)
-
Notice is short of necessary requirements of the Show Cause Notice as it did not contain any specific allegation that could be addressed with a meaningful response from assessee.
Fayiz Nangaparambil vs. UOI & Anr.
(2023) TaxCorp(IDT) 7595 (HC-DELHI)
-
Writ petition filed by the petitioner cannot be entertained as being not maintainable.
Malik Khan vs. Chief Commissioner GST and Central Excise
(2023) TaxCorp(IDT) 7594 (HC-RAJASTHAN)
-
As per Section 83, bank accounts cannot be attached for securing the revenue of another taxable person.
Zhudao Infotech Pvt Ltd vs Pr Addl Director General & anr
(2023) TaxCorp(IDT) 7593 (HC-DELHI)
-
Works contracts services supplied to Uttar Pradesh Jal Nigam is taxable at 18% GST, since it qualifies as a Governmental Authority.
In the matter of The Indian Hume Pipes Company Ltd.
(2023) TaxCorp(IDT) 7590 (AAR)
-
The condition imposed by the learned Single Bench directing deposit of 20% of the disputed tax is set aside.
Jai Venktesh Concast Pvt Ltd vs. The Deputy Commissioner of State Tax
(2023) TaxCorp(IDT) 7589 (HC-CALCUTTA)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.